The Federal Decree n 95,247/87, that it regulates the Law n 7,418, forbids that the employer substitutes the Transportation voucher for anticipation in money or any another form of payment, saved hypothesis of lack or insufficience of transportation voucher supply. But it is important to stand out that, even so art. 5 of the Decree n 95,247/87 determines that the VT does not have to be supplied in money of habitual form, many unions had firmed collective conventions allowing this practical, because any damage to the worker does not even exist. 3. Limitations to the power to tax it Been to play its functions, have necessity of financial resources. is through the collection tax that these resources are gotten. In Brazil, thus, as the previous constitutions, the Federal Constitution of 1988 (CF/88), beyond guaranteeing that the Union, States and Cities have conditions to collect resources through the System National Tributary (art. 145 and following ones), the proper Constitution determined limitations to the power to tax (art.
150 and following ones), for ' ' proteger' ' the contributors of ' ' sede' ' almost insacivel that a country has of resources for the achievement of its activities. For the study of the question tax judged in the REVERSE SPEED n 478.410/SP, two aspects of these limits constitutional becomes more excellent: the beginning of the legality (that it consists of only charging the tributes instituted for law – art. 150, I, of the CF/88); the beginning of the prohibition of use of tribute as I confiscate (that it is based on the conception that the tribute is only charged from a specified allowed fact in law, and does not stop punishing torts – art. 150, IV, of the CF/88). 4. Unconstitutionality of the collection of INSS on the value of the transportation voucher the decision of the majority of the integrant ministers of the Supreme Court was for a reason or purpose accept to the resource, becoming unconstitutional the incidence of INSS in the paid value transportation voucher in money.